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Access Denied: Federal Preemptionof State Internet Access Taxes |
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Abstract:
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Internet taxation has emerged as a prominent federalism
issue and continues to be one of the primary battlegrounds between
federal and state governments. In the immediate wake of the Quill case,
state governments were faced with the prospect of convincing Congress
that the taxation of remote sellers was both viable and vital. While
many states have successfully joined forces to streamline the
application of sales and use taxes to Internet commerce and lobby
Congress for greater taxing power, Internet access taxes have become an
endangered species. Not only have several states abolished their
Internet access taxes, but Congress is also on the verge of doing the
same with the recent passage of H.R. 49. This research analyzes the
development of this anti-access tax policy and explores the impacts and
implications of eliminating Internet access taxes for state and local
governments. In addition, the research places the preemption of
Internet access taxes within the framework of the changing relationship
between federal and state governments. While the fiscal impacts of
eliminating Internet access taxes are expected to be rather minimal,
the larger impact could be a more expansive interpretation of the
commerce clause implications of Internet taxation. |
Most Common Document Word Stems:
state (187), tax (137), internet (127), preemption (91), access (83), feder (77), taxat (72), govern (55), congress (45), local (45), sale (34), moratorium (33), polici (24), approach (20), preemptiv (20), issu (20), itfa (19), 1998 (19), author (19), 2000 (19), act (18), |
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Association:
Name: The Midwest Political Science Association URL: http://www.indiana.edu/~mpsa/
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Citation:
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MLA Citation:
| Powell, David. "Access Denied: Federal Preemptionof State Internet Access Taxes" Paper presented at the annual meeting of the The Midwest Political Science Association, Palmer House Hilton, Chicago, Illinois, Apr 15, 2004 <Not Available>. 2009-05-26 <http://www.allacademic.com/meta/p83517_index.html> |
APA Citation:
| Powell, D. C. , 2004-04-15 "Access Denied: Federal Preemptionof State Internet Access Taxes" Paper presented at the annual meeting of the The Midwest Political Science Association, Palmer House Hilton, Chicago, Illinois Online <.PDF>. 2009-05-26 from http://www.allacademic.com/meta/p83517_index.html |
Publication Type: Conference Paper/Unpublished Manuscript Review Method: Peer Reviewed Abstract: Internet taxation has emerged as a prominent federalism
issue and continues to be one of the primary battlegrounds between
federal and state governments. In the immediate wake of the Quill case,
state governments were faced with the prospect of convincing Congress
that the taxation of remote sellers was both viable and vital. While
many states have successfully joined forces to streamline the
application of sales and use taxes to Internet commerce and lobby
Congress for greater taxing power, Internet access taxes have become an
endangered species. Not only have several states abolished their
Internet access taxes, but Congress is also on the verge of doing the
same with the recent passage of H.R. 49. This research analyzes the
development of this anti-access tax policy and explores the impacts and
implications of eliminating Internet access taxes for state and local
governments. In addition, the research places the preemption of
Internet access taxes within the framework of the changing relationship
between federal and state governments. While the fiscal impacts of
eliminating Internet access taxes are expected to be rather minimal,
the larger impact could be a more expansive interpretation of the
commerce clause implications of Internet taxation. |
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| Document Type: |
.pdf |
| Page count: |
27 |
| Word count: |
5987 |
| Text sample: |
| Access Denied: Federal Preemption of State Internet Access Taxation David C. Powell California State University Long Beach 1250 Bellflower Blvd. Long Beach CA 90840 Paper prepared for presentation at the Annual Meeting of the Midwest Political Science Association Chicago Illinois. April 15-18 2004. Abstract Perhaps the most scrutinized federalism issue of the past five years has been state authority to tax Internet access. Despite the fact that several states have preempted their own Internet access taxes six states still |
| David. (2000). Internet Taxation and U.S. Intergovernmental Relations: From Quill to the Present. Publius 30:1-2:39-51. Powell David. (1999). Taxing the Web: The Potential Impacts of the Internet Tax Freedom Act and Federal Preemption on State Finances. State Tax Notes. 17:463. August 1999. Teske Paul and Andrey Kulziev. (2000). Federal Preemption and Implementation of the 1996 Telecommunications Act. Publius 30: 1-2. Vertex Incorporated. (2004). Tax Cybrary. (http://vertex.com/taxcybrary) accessed January 19 2004. Zimmerman Joseph. 1991. Federal Preemption: The Silent Revolution. Ames |
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